VALUE ADDED TAX – zero-rating – equipment designed for handicapped persons – VATA 1994, s 30, Sch 8 Group 12 – chair with electrically operated reclining back rest – whether ‘designed solely for use by a handicapped person’ – no – appeal dismissed
Citations:
[2006] UKVAT V19901
Links:
Jurisdiction:
England and Wales
VAT
Updated: 04 May 2022; Ref: scu.247543